3.固定资产减值因固定资产发生损坏、技术陈旧或其他经济原因,导致其可收回金额低于账面价值的,则表明该项固定资产的价值发生了减损。按照《企业会计制度》规定,应当将固定资产价值减损的部分计提减值准备,从而不致于在资产负债表上虚夸固定资产的价值。可收回金额是指资产的 3. Impairment of Fixed Assets As the recoverable amount of fixed assets is lower than the book value because of the damage to the fixed assets, the obsolete technology or other economic reasons, the value of the fixed assets has been impaired. According to the “Accounting System for Business Enterprises,” the part of devaluation of fixed assets should be made provision for impairment so as not to inflated the value of fixed assets on the balance sheet. The recoverable amount is the asset